想問一下兩者之間o既分別~
我睇google o既損益表o既時候發現個 利潤 總係大過個 稅前利潤，唔係應該一樣架咩?
而EBIT 係咪指其中一樣? 唔係的話係指咩?
當要計PE o既時候，個Earning 要用邊個數?
唔該哂
稅前利潤 和 利潤 之間的分別
2011-01-04 8:33 am
回答 (3)
2011-01-04 9:02 am
✔ 最佳答案
稅前利潤 (profit before tax) - 稅款(tax) = 利潤 (profit) 所以一般情況下, 利潤應該是少過稅前利潤的, 除非當年有退稅(tax refund)或有新增递延稅資產 (deferred tax asset)或有減少递延稅負債 (deferred tax liability)
EBIT = Earning before interest and taxes
計PE應該用利潤(Profit)的; 不過只要在做比較時是一致用其來計PE, 用其他也無妨的
2011-01-04 7:41 pm
從問題中我估你講嘅「利潤」係指「毛利」(Gross Profit “GP”), 而唔係「稅後利潤」(Profit after Tax)。「稅前利潤」(Profit before Tax)因為要在「毛利」後減去營運費用，所以會低於「毛利」。至於「稅前及利息前利潤」(Earnings before Interest and Tax “EBIT”)主要睇番營運業績，而Price/Earnings Ratio “PE”入面嘅Earnings 係指當年淨收入，即稅後當年可分配利潤。僅供參考！
2011-01-04 8:54 am
唔應該一樣
Earning Before Income Tax 係交稅前的
咁交左稅，兩者點會一樣呢?
Earning Before Income Tax 係交稅前的
咁交左稅，兩者點會一樣呢?
收錄日期: 2021-04-30 12:02:05
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20110104000051KK00040